Horse Leather Side Leather
CN โ US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4115100000 | 35.0% | CN | US | Official Doc |
| 4104495000 | 13.3% | CN | US | Official Doc |
| 4115200000 | 17.5% | CN | US | Official Doc |
| 4104115080 | 13.3% | CN | US | Official Doc |
| 4107917090 | 15.0% | CN | US | Official Doc |
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๐ด Horse Leather Side Leather: HS Code Decoded & 2026 Clearance Strategy
๐ HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Customs Strategy
Horse Leather Side Leather is a premium raw material derived specifically from equine hides. In international trade, its classification hinges on morphology (shape/form), processing level (finished vs. unfinished), and material composition. Misclassification can lead to significant duty disparities, as rates range from 13.3% to 35.0% depending on the specific form.
โ ๏ธ Critical Distinction:
- Unfinished, hair-on/side leather vs. Finished leather goods? โ Chapter 41 applies.
- Waste/Scrap vs. Sheet/Side? โ Waste falls under4115.20.00.00(Lower duty), Sheet falls under4115.10.00.00(Higher duty).
- Hair-on vs. No hair? โ No hair (4104 series) is taxed differently than Side Leather (4115 series).
๐ฆ II. HS Code Classification Details (2026 Tariff Authority)
Below is the exclusive mapping of Horse Leather Side Leather to its correct HS Codes based on material, form, and processing status.
| HS Code | Product Description (Summary) | Form/Morphology | Material Composition | Total Tax Rate |
|---|---|---|---|---|
4115.10.00.00 |
Horse Leather Side Leather | Sheets or Strips (็ๆๆๆกๅธฆ) | Leather (Generic) | 35.0% |
4104.49.50.00 |
Horse Leather Side Leather | No Hair, Unprocessed (ๆ ๆฏๆชๅ ๅทฅ) | Horse Leather | 13.3% |
4115.20.00.00 |
Horse Leather Side Leather | Waste/Offcuts (่พน่งๆๅๅ ถไปๅบๆ) | Leather (Generic) | 17.5% |
4104.11.50.80 |
Horse Leather Side Leather | Leather (Other Category) (ๅ ถไป็ฑป็ฎ) | Horse Leather | 13.3% |
4107.91.70.90 |
Horse Leather Side Leather | Processed Leather Goods (็ฎ้ฉๅ ๅทฅๅ) | Horse Hide | 15.0% |
๐ Key Insight:
- Base Tariff: Ranges from 0.0% to 5.0%.
- Section 301/Additional Tariff ("122 Clause"): Fixed at 10% on all items.
- Additional Duty ("Jia Zheng"): The variable component (0.0% to 25.0%) that determines if you pay 13.3% or 35.0%.
๐ฐ III. 2026 Latest Tariff Rate Breakdown (Detailed Clause Analysis)
โ Applicable Market: China (CN) Import/Export context based on provided data.
โ Origin: China (implied by "122 Clause" & "Additional Duty" structure).
โ ็ๆ Time: Current 2026 Tariff Structure.
๐ฏ Scenario 1: High Duty Zone โ 4115.10.00.00
(Form: Sheets or Strips; Base Leather)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Duty ("Jia Zheng") | +25.0% (Crucial: High penalty for this form) |
| "122 Clause" Tariff | +10.0% (Mandatory) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value ร 35.0% |
| Legal Path | Base: 0% + Add: 25% + Clause 122: 10% |
๐ Explanation:
This is the most expensive classification. If your "Side Leather" is cut into sheets or strips (not necessarily waste), the 25% Additional Duty applies, making the total 35%. Avoid this form if possible unless the product value justifies it.
๐ฏ Scenario 2: Optimal Duty Zone โ 4104.49.50.00 & 4104.11.50.80
(Form: Unprocessed, No Hair; Specific Horse Material)
| Item | Detail |
|---|---|
| Base Tariff | 3.3% |
| Additional Duty ("Jia Zheng") | 0.0% (Exempt!) |
| "122 Clause" Tariff | +10.0% |
| Total Tax Rate | 13.3% |
| Tax Calculation | CIF Value ร 13.3% |
| Legal Path | Base: 3.3% + Add: 0% + Clause 122: 10% |
๐ Explanation:
Highly Recommended. If the leather is Horse-specific, No Hair, and Unprocessed, the Additional Duty is 0%. You only pay the Base (3.3%) + Clause 122 (10%). Saving: 21.7% compared to4115.10.00.00.
๐ฏ Scenario 3: Waste & Scrap Zone โ 4115.20.00.00
(Form: Offcuts/Waste)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Additional Duty ("Jia Zheng") | +7.5% |
| "122 Clause" Tariff | +10.0% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value ร 17.5% |
| Legal Path | Base: 0% + Add: 7.5% + Clause 122: 10% |
๐ Explanation:
If the material is leftover scrap or waste, the Additional Duty drops to 7.5%. Total is 17.5%. This is a middle-ground option, significantly cheaper than "Sheets" but more expensive than "Unprocessed Horse Leather".
๐ฏ Scenario 4: Processed Goods Zone โ 4107.91.70.90
(Form: Processed Leather Goods)
| Item | Detail |
|---|---|
| Base Tariff | 5.0% |
| Additional Duty ("Jia Zheng") | 0.0% |
| "122 Clause" Tariff | +10.0% |
| Total Tax Rate | 15.0% |
| Tax Calculation | CIF Value ร 15.0% |
| Legal Path | Base: 5.0% + Add: 0% + Clause 122: 10% |
๐ Explanation:
For processed horse leather products (not raw side leather). Base duty is slightly higher (5%), but no Additional Duty. Total 15.0%.
๐ ๏ธ IV. Customs Clearance Practical Tips (Avoiding Pitfalls)
โ 1. Preparation Checklist (Non-Negotiable)
| Document | Requirement | Reason |
|---|---|---|
| โ Product Specification | โ๏ธ Must define: Horse vs. Generic, Hair-on vs. No Hair, Shape (Sheet/Waste) | Critical for distinguishing between 4115.10 (35%) and 4104.49 (13.3%). |
| โ Photos (Raw & Processed) | โ๏ธ Clear images of edges, texture, and presence/absence of hair | Visual proof for Customs officer to verify "No Hair" status. |
| โ Processing Certificate | โ๏ธ Lab report confirming material is 100% Horsehide | Prevents "Generic Leather" classification (Higher duty). |
| โ Packing List | โ๏ธ Explicitly state "Waste/Offcuts" if claiming 4115.20.00.00 |
"Sheets" cannot be declared as "Waste". |
| โ Commercial Invoice | โ๏ธ Must match HS Code exactly | Mismatch leads to delays and fines. |
โ 2. Declaration Strategy (The "Golden Rules")
๐ฅ Rule of Thumb: "Material Specificity + Form Accuracy = Tax Minimization"
| Scenario | Correct Declaration | Wrong Declaration | Consequence |
|---|---|---|---|
| Horse Leather, No Hair, Raw | 4104.49.50.00 (13.3%) |
4115.10.00.00 |
Overpay 21.7% |
| Horse Leather, Sheets | 4115.10.00.00 (35.0%) |
4104.49.50.00 |
Underpay Risk โ Audit, Fine, Back Tax |
| Scrap/Offcuts | 4115.20.00.00 (17.5%) |
4115.10.00.00 |
Overpay 17.5% |
| Generic Leather (Not Horse) | 4115.10.00.00 (35.0%) |
4104.11.50.80 |
Wrong Material โ Rejection |
๐ Warning: Do NOT claim "Horse Leather" if it is generic cattle leather. The tax rate for generic leather (
4115.10.00.00) is 35.0%, while specific horse leather (4104.49.50.00) is 13.3%. Material identity is everything.
โ 3. Special Circumstances Handling
| Situation | Action Plan |
|---|---|
| OEM Custom Side Leather | Provide design specs proving it is "Side Leather" and not "Finished Leather Goods". |
| Mixed Shipments (Horse + Cattle) | Separate declarations. Mixing them invalidates the "Horse" claim for the whole batch. |
| Damaged Leather (Scrap) | If heavily damaged, declare under 4115.20.00.00 (Waste) for 17.5%, not 35%. |
| "122 Clause" Confusion | Remember: 10% is added to ALL entries in this dataset. It is non-negotiable. |
๐ V. Market Comparison (2026 Context)
| Market | Recommended HS Code | Estimated Total Tax | Key Requirement |
|---|---|---|---|
| ๐จ๐ณ China (Import) | 4104.49.50.00 |
13.3% | Horse Material Proof |
| ๐จ๐ณ China (Import) | 4115.10.00.00 |
35.0% | Avoid if possible |
| ๐บ๐ธ USA | Varies (Not in Dataset) | High (301) | Check USITC rules |
| ๐ช๐บ EU | Varies (Not in Dataset) | Standard (0-6%) | CE + Tanning Certs |
๐ Conclusion:
In the Chinese market (based on provided data), Horse Leather (No Hair, Unprocessed) is the most cost-effective option at 13.3%. Avoid "Sheets/Strips" of generic leather unless necessary, as it jumps to 35.0%.
๐ VI. Common Errors & Pitfalls (Lessons Learned)
โ Error 1: Declaring "Horse Leather" as "Generic Leather Sheets"
๐ Result: You pay 35.0% instead of 13.3%. Loss: 21.7%.
โ Error 2: Declaring "Scrap/Waste" as "Side Leather Sheets"
๐ Result: You pay 35.0% instead of 17.5%. Loss: 17.5%.
โ Error 3: Ignoring the "122 Clause" in cost calculations
๐ Result: Budget shortfalls. Always add 10% on top of Base + Additional.
โ Correct Practice:
"Horse Leather, Side Cut, No Hair, Unprocessed, Raw Material for Tanning"
โ HS Code:4104.49.50.00
โ Total Tax: 13.3% (3.3% Base + 10% Clause)
๐ฏ VII. Conclusion: Precision is Profit!
๐ฏ Final Mantra:
๐น "Horse Leather, No Hair = 13.3% (Gold Mine)"
๐น "Sheets/Strips, Generic = 35.0% (Trap)"
๐น "Scrap = 17.5% (Safe Bet)"
๐น "Always +10% for Clause 122"
๐ Pro Tip:
If your product is "Horse Leather" but you are unsure if it is "Unprocessed" or "Sheets", get a pre-classification ruling. The difference between 13.3% and 35.0% is huge.
๐ฃ Take Action Now:
๐ Contact Customs Broker: Provide detailed specs + Photos.
๐ Optimize Classification: Choose4104.49.50.00if eligible.
๐ฐ Save Money: Reduce duty burden by 20%+ with correct HS Code.
โจ Professional Customs, Precise Classification, Maximum Savings!
๐ผ Your Horse Leather Side Leather, Declared Correctly, Starts with 4104.49.50.00!
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) โ Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) โ More specific grouping within the chapter
- Subheading (6 digits) โ Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) โ Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate โ The standard duty rate applied to WTO members
- General rate โ Applied to countries without trade agreements
- Trade remedy duties โ Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.